35 Pages Posted: 10 Apr 2014 Last revised: 12 Nov 2014
Date Written: April 13, 2014
This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more concrete, I will describe a recently unveiled case study of corporate tax aggressiveness.
Keywords: Corporate tax, corporate social responsibility, tax shelters, BEPS
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Just Say No: Corporate Taxation and Corporate Social Responsibility (April 13, 2014). U of Michigan Public Law Research Paper No. 402; U of Michigan Law & Econ Research Paper No. 14-010. Available at SSRN: https://ssrn.com/abstract=2423045 or http://dx.doi.org/10.2139/ssrn.2423045